Monitoring Mechanisms, Gender, and Information System Structure in Nigerian Non-Financial Listed Companies
- Oluyemisi Arowolo
- Ayoib Che-Ahmad
Abstract
Monitoring mechanisms are tools for companies to protect the interests of the shareholders, most especially, the minority shareholders from the deviant behaviour of the management and board members. This study examines the relationship between monitoring mechanisms (directorship, internal and external auditing), gender and information system structure in Nigerian non-financial listed companies. The empirical tests for the study are by quantitative analysis approach with data from annual reports and questionnaires (for information system structure and internal auditing not obtainable from annual reports). The findings reveal that both gender and information system structure significantly relates to monitoring mechanisms (directorship, internal auditing and external auditing). This empirical study adds to the literature on the antecedents of organizational attributes in respect of gender and information system structure as related to monitoring mechanisms, particularly in Sub-Saharan African. Likewise, the findings suggest policy implication for the board of directors regarding appropriate board composition and structuring of the information system of a company to mitigate agency problems.- Full Text:
PDF
- DOI:10.5539/ijbm.v11n5p129
Journal Metrics
Google-based Impact Factor (2023): 0.86
h-index(2023): 152
i10-index(2023): 1168
Index
- Academic Journals Database
- ACNP
- AIDEA list (Italian Academy of Business Administration)
- ANVUR (Italian National Agency for the Evaluation of Universities and Research Institutes)
- Berkeley Library
- CNKI Scholar
- COPAC
- EBSCOhost
- Electronic Journals Library
- Elektronische Zeitschriftenbibliothek (EZB)
- EuroPub Database
- Excellence in Research for Australia (ERA)
- Genamics JournalSeek
- GETIT@YALE (Yale University Library)
- IBZ Online
- JournalTOCs
- Library and Archives Canada
- LOCKSS
- MIAR
- National Library of Australia
- Norwegian Centre for Research Data (NSD)
- PKP Open Archives Harvester
- Publons
- Qualis/CAPES
- RePEc
- ROAD
- Scilit
- SHERPA/RoMEO
- Standard Periodical Directory
- Universe Digital Library
- UoS Library
- WorldCat
- ZBW-German National Library of Economics
Contact
- Stephen LeeEditorial Assistant
- ijbm@ccsenet.org